Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 11
(1) Where an alien having a domicile or residence within the Republic of China has disappeared, a declaration of death of that alien may be decreed with respect to his property located within the Republic of China or with respect to those legal relations affecting him that are required to be determined by reference to the law of the Republic of China.(2) A declaration of death of an alien may be decreed in accordance with the law of the Republic of China and without regard to the limitations mentioned in the preceding paragraph, upon the application of the spouse or a lineal relative by blood of the disappeared alien if the spouse or lineal relative is a national of the Republic of China and has a domicile or residence within the Republic of China.(3) The effect of a declaration of death decreed under either of the preceding two paragraphs is governed by the law of the Republic of China.
中文原文 涉外民事法律適用法第11條
凡在中華民國有住所或居所之外國人失蹤時,就其在中華民國之財產或應依中華民國法律而定之法律關係,得依中華民國法律為死亡之宣告。
前項失蹤之外國人,其配偶或直系血親為中華民國國民,而現在中華民國有住所或居所者,得因其聲請依中華民國法律為死亡之宣告,不受前項之限制。
前二項死亡之宣告,其效力依中華民國法律。
前項失蹤之外國人,其配偶或直系血親為中華民國國民,而現在中華民國有住所或居所者,得因其聲請依中華民國法律為死亡之宣告,不受前項之限制。
前二項死亡之宣告,其效力依中華民國法律。